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Arisona Ahmad
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Gedung A3 Program Studi Akuntansi Sektor Publik Jurusan Manajemen Agribisnis, Politeknik Negeri Jember Jl. Mastrip PO BOX 164 Jember, Jawa Timur 68101, Indonesia
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INDONESIA
ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Published by Politeknik Negeri Jember
ISSN : -     EISSN : 2807243X     DOI : https://doi.org/10.25047/asersi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 84 Documents
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Analisis Pengaruh Firm Size, Profitabilitas dan Kebijakan Dividen terhadap Market Capitalization dengan Good Corporate Governance sebagai Variabel Moderasi: (Studi Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2021-2023) Toliang, Ermina; Maulana, Arief Rio; Saputra, Edi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5488

Abstract

This study was conducted to determine the extent of the influence arising from firm size, profitability and dividend policy on market capitalization and whether good corporate governance can moderate the influence to be studied. The companies to be studied are companies listed on the Indonesia Stock Exchange with market capitalization that is always in the top 50 at the end of the year for 3 consecutive years. SPSS version 26 is used in this study as a tool in conducting the analysis. This study uses descriptive statistical tests, Multiple Linear Regression Analysis and moderate regression analysis. The results obtained in this study are that Firm Size and Dividend Policy have an effect on Market Capitalization, while profitability does not have an effect on Market Capitalization.
Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual Tepung Mangga pada CV Wulan Jaya Yudiastuti, Silvia Oktavia Nur; Dharmawan, Tedy; Perdana, Devtian Putera; Budiati, Titik; Wibisono, Yossi; Kusumasari, Findi Citra; Handayani, Wiwik; Ardhiarisca, Oryza
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5680

Abstract

Mango is a tropical fruit that is rich in nutrients and has high economic value in Indonesia. Product innovation is important to increase selling value and reduce losses due to market competition. This study aims to calculate the Cost of Goods Produced of mango flour in determining the Selling Price per Kg at CV Wulan Jaya which is a mango producer company. The research method used is descriptive qualitative using quantitative data sourced from primary data. The cost of production of mango flour is Rp57,765 (rounded) plus a markup of 20% and an estimated marketing cost of 10% so that the selling price can be determined at Rp75,100 (rounded). This research emphasizes the importance of cost calculation in production planning and control to improve market competitiveness.
Literasi Keuangan dan Sikap Keuangan: Implikasinya terhadap Perilaku Manajemen Keuangan melalui Hedonism Lifestyle Mariska, Revi Sasti; Suseno, Novie Susanti; Kusmiati, Eti
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.5970

Abstract

The increasing consumptive behavior among Generation Z shows the need for an understanding of the factors that influence financial management. This study aims to examine the effect of financial literacy and financial attitudes on financial management behavior, with hedonism lifestyle as a mediating variable. Using a quantitative approach through survey method, this study involved 100 participants from Generation Z workforce in Garut Regency who were selected through accidental sampling technique. Data analysis was conducted using SEM-PLS method. The results showed that financial literacy and financial attitudes have a positive effect on financial management behavior, while hedonic lifestyle has a negative effect. In addition, hedonic lifestyle mediates the relationship between financial attitudes and financial management behavior. The findings confirm the importance of implementing financial literacy education into the school curriculum and job training programs, as well as the need for socialization to regulate consumptive lifestyles in order to foster a younger generation capable of making wise financial decisions.
Factors Influencing Fraud Prevention In The Management Of Village Fund Allocations Yanti, Sri; Hafni, Diska Arliena
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6045

Abstract

Fraud is an act of fraud committed intentionally to obtain personal gain and cause harm to other parties without their knowledge. This study aims to determine whether the internal control system, individual morality and love of money affect the prevention of fraud in the allocation of village funds. This research uses a quantitative descriptive approach with purposive sampling technique. The sample consisted of the Village Head, Village Secretary, Head of Finance, Head of Planning and General Affairs and the Village Consultative Body from 16 villages in Manisenggo District, Klaten Regency. The data were collected through a questionnaire with a Likert scale and analyzed using IBM SPSS 24. The results show that the internal control system and love of money have no effect on fraud prevention, while individual morality does. Future research is recommended to increase the number of samples and variables so that the results obtained are more optimal and relevant.
Can The Sustainable Growth Rate (SGR) Moderate the Impact of ESG Risk Rating and Capital Structure on Firm Value? Hasanah, Zahrotul; Rahmawati, Mia Ika
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6131

Abstract

This research aims to find out the effect of Environmental, Social and Governance (ESG) risk rating and capital structure on the firm value which is moderated by Sustainable Growth rate (SGR). The research applies quantitatively. Furthermore, the data were secondary and in a form of annual reports and financial reports company listed on the ESG Leaders (IDXESGL) The Indonesia Stock Exchange from 2021 until 2023, it was taken from www.idx.co.id and GIBEI STIESIA, also ESG data of Risk Rating. Moreover, the data collection technique used saturated sampling with 90 data samples observed. This hypothesis testing uses multiple linear regression analysis using Moderated Regression Analysis (MRA). The result shows that ESG which is a proxy with risk rating has a negative and significant effect on the firm value. Capital structure which is a proxy with DER has a negative and significant effect on the firm value. Additionally, ESG risk rating which is moderated by sustainable growth rate has a negative and significant effect on the firm value. However, capital structure which is moderated by sustainable growth rate has a negative and insignificant effect on the firm value.
Analisis Kelayakan Usaha Agroindustri Pemindangan Ikan Menggunakan Decision Support System Universitasari, Pascawati; Sutantio, Raden Alamsyah; Chairina, Raden Roro Lia; Ambarkahi, Ratih Puspitorini Yekti; Nugraheni, Ponti Primastuti Aulia
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6136

Abstract

This research aims to analyze the company's feasibility condition from non-financial and financial aspects, the results of which can be used as a reference to recommend company development steps. The approach used in this research is Decision Support System. The results of the analysis show that in the legal aspect the company can be said to be feasible because it already has a letter. The production aspect shows the results that the company is in a feasible condition with a high level of feasibility. Marketing Aspects, Management Aspects and Human Resources and Environmental Aspects show the results that the company is in a feasible condition with a moderate level of feasibility.  In financial aspects consisting of quantity BEP analysis of 24,721.13, Sales BEP of 379,515,345.54, BCR of 1.42, Payback Period of 1.58, NPV of 10,064,036,510.68, PI of 12.54, IRR of 59.20 and the overall analysis of financial aspects shows that the company is in a viable condition. Based on the overall analysis of the UMKM version 2.0 Decision Support System (DSS) approach, it shows that CV Genderang Mercusuar Bahari is in a feasible condition to be developed.
Risk Mitigation Strategies in the Implementation of Digital Banking Technology: A Case Study of Bank X In Indonesia Siswanto, Fatchullah Reza; Kholmi, Masiyah
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6155

Abstract

This study aims to determine the risk mitigation practices in implementing digital technology at Bank X. This research is a qualitative case study of Bank X, which received the best digital services award. The primary data used in this study were obtained from interviews and observations, while the secondary data were obtained from company documentation on risk mitigation efforts. The stages of data analysis were data reduction, presentation, and conclusion-drawing. The findings reveal that both internal and external users of Bank X utilize different digital technologies to access banking services. For internal users, digital banking is employed for nearly all operational banking activities, whereas external users leverage it to facilitate transactions for both individual and institutional customers. Bank X implements intensive risk-mitigation measures to prevent cybercrimes associated with technology use. This study was conducted at Bank X, which only captures the implementation of digital technology at Bank X. Future studies could conduct multi-case testing to obtain more general results across Islamic banks.
Pengaruh Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dimoderasi oleh Sosialisasi Perpajakan Apriliani, Kiki Rizki; Irawan, Arry
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6171

Abstract

Motor vehicle taxpayer compliance is a key factor influencing provincial-level regional tax revenue. This revenue is crucial for funding local development. However, high levels of outstanding motor vehicle tax payments in many regions, including Subang, indicate low taxpayer compliance. This study examines the effect of implementing E, Samsat, on motor vehicle taxpayer compliance, moderated by tax socialization efforts at the Subang District SAMSAT office. A quantitative research design was employed, using random sampling to select respondents from the population of motor vehicle taxpayers registered at the Subang SAMSAT office. A sample of 100 respondents was determined using the Slovin formula, and data were collected via questionnaires. Partial Least Squares Structural Equation Modeling (PLS,‑SEM) analysis was conducted using SmartPLS version 4.1.1.2. The findings indicate that the implementation of E, Samsat, has a positive effect on motor vehicle taxpayer compliance. However, tax socialization does not moderate this effect. These results suggest that, while E, Samsat, implementation has improved taxpayer compliance in Subang, existing tax socialization efforts have not yet strengthened this effect.
Analisis Pengelolaan Barang Milik Daerah (BMD) pada Pemerintah Daerah Kabupaten Pandeglang Wardani, Ni Made Sri; Lestari, Utami Puji; Nugroho, Herbirowo
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6300

Abstract

This research was conducted to determine the implementation of the Minister of Home Affairs Regulation Number 19 of 2016 concerning the management of regional property, the inhibiting factors, and recommendations for the management of regional property in the Government of Pandeglang Regency. This research is a qualitative descriptive study. This research uses data sources in the form of primary and secondary data. The data collection techniques in this research are interviews, observations (primary data), and documentation. The data collection method involves conducting interviews with the Sub-Field of Regional Property Empowerment (BMD) of the BPKD and the Head of the Regional Accounting Field of Pandeglang Regency regarding the management of BMD. Interviews are conducted both offline and online. The research results show that the implementation of the Minister of Home Affairs Regulation Number 19 of 2016 on the management of regional property in the Pandeglang Regency Government is in accordance with the regulations. However, there are still discrepancies in the security and maintenance activities, destruction and disposal activities, and in the BMD administration activities.
Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need terhadap Financial Shenanigans pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Dewi, Annisa Nathania; Budiwitjaksono, Gideon Setyo; Azmiyanti, Rizdina
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6341

Abstract

The growth of Indonesia’s technology sector has become a significant driver of national economic development. However, this growth has also been accompanied by an increased risk of financial shenanigans or financial statement manipulation. This condition highlights the importance of understanding the factors that influence the potential for fraud, particularly in developing technology companies. The research employs a quantitative approach using secondary data. The results show that effective monitoring and personal financial need have a positive and significant effect on financial shenanigans, while green competitive advantage has a negative effect. These findings imply that the presence of independent commissioners does not necessarily prevent financial shenanigans if the supervisory function is not carried out substantively. In addition, personal financial pressure may increase the likelihood of opportunistic managerial behavior, whereas a strong commitment to green competitive advantage can serve as both an ethical and strategic mechanism to reduce the tendency of financial shenanigans in technology companies.

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